PENGARUH PENGETAHUAN, KESADARAN, DAN SANKSI DENDA TERHADAP KEPATUHAN PEMBAYARAN PAJAK PADA USAHA E-COMMERCE

Authors

  • Putri Thoyyibatun Nadiyah Fakultas Ekonomi dan Bisnis, Universitas Widyagama Malang
  • Syamsul Bahri Fakultas Ekonomi dan Bisnis, Universitas Widyagama Malang
  • Marjani Ahmad Tahir Fakultas Ekonomi dan Bisnis, Universitas Widyagama Malang

Keywords:

Knowledge, Awareness, Penalties Sanctions, Taxpayer Compliance Online Shop Entrepreneurs

Abstract

This study aims to examine the effect of Knowledge, Awareness, and Penalties Sanctions on Taxpayer Compliance with E-commerce Entrepreneurs, especially Online Shopping. Respondents in this study amounted to 30 Online Shopping Entrepreneurs. This study uses primary data by distributing questionnaires to respondents with predetermined characteristics using purposive sampling method. The data analysis uses the application Statistical Product and Service Solution (SPSS) version 23. The results show that the Knowledge and Penalty Sanctions partially do not have a significant effect on Online Shop EntreprenursTaxpayer Compliance with each Sig. 0,341 > 0,05 and 0,621 > 0,05. While the Awareness variable has a significant effect on Online Shopping EntrepreneursTaxpayer Compliance with the Sig. 0,002
< 0,05. Meanwhile, simultaneously (together) the variables of Knowledge, Awareness, and Penalties Sanctions have a significant effect on Taxpayer Compliance with Online Shopping Entrepreneurs with the Sig. 0,000 < 0,05.

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Published

2021-03-23

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Articles